A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)

Bibliographic Data

ID8418951
AuthorsLan Peng (0009-0002-2327-1754, Zhongnan University of Economics and Law, corresponding author), Alistair M Brown (0000-0002-5155-3815), Alistair Brown (0000-0002-4529-9099, Curtin University)
Year2016
Volume58
Issue8
Pages1183-1209
Publication date2016-11-16
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueBusiness History (JOURNAL)
Journal identifiersISSN: 0007-6791 • E-ISSN: 1743-7938
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00076791.2016.1167878
OpenAlexW2339636603
LanguageEN
Citations received3
References cited37

Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigenous Chinese expectations of accounting, the Hanyeping Company prepared accounts that demonstrated characteristics of Auyeung’s demonstrated features of nineteenth-century Westernised reporting and the traditional reporting model. This suggests that the period between 1909 and 1919 experienced a decade of reporting hybridisation in direct contrast to the so-called period of accounting stagnation of the late Qing Dynasty

Business · Business history · Economics · Management · Accounting · Economic Zones and Regional Development

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